ELMWIER CEMETERY ASSOCIATION INC (EIN 110717375) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1893

Legal Domicile

Principal Officer

MARK STEMPA

Phone

7183352500

Tax Period

2023-11-01 to 2024-10-31

ELMWIER CEMETERY ASSOCIATION INC, founded in 1893, is a community nonprofit that reported $5.5M in total revenue in fiscal year 2023. The organization ran a surplus of $3.0M, a strong 55% operating margin.

Mission

TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF PLOT OWNERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $328,313

Investment Income $5,074,324

Other Revenue $100,200

TOTAL REVENUE $5,502,837

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,871,653

Fundraising Expenses $0

Program Expenses $2,461,532

Other Expenses $589,879

TOTAL EXPENSES $2,461,532

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,502,837	$5,537,286	0.0%
Expenses	$2,461,532	$2,235,833	+0.1%
Net Income	$3,041,305	$3,301,453	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$605,744

Total Directors

$462,920

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK STEMPA	PRESIDENT/DIRECTOR	25.00	Officer Director	$283,000	$79,325	$362,325
MARVIN FREIMAN	VICE PRESIDENT/DIRECTOR	0.20	Officer Director	$17,500	$0	$17,500
ANDREW MUHLSTOCK	DIRECTOR	0.10	Director	$10,000	$0	$10,000
JUDITH STEMPA	TREASURER/DIRECTOR	16.00	Officer Director	$57,400	$15,695	$73,095
MICHAEL PRENDERGAST	SECRETARY/SUPERINTENDANT	37.50	Officer	$140,820	$12,004	$152,824

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$5,502,837	$2,461,532	$72,475,191	$3,041,305
2023	$5,537,286	$2,235,833	$69,405,899	$3,301,453
2022	$5,981,732	$2,203,922	$66,084,832	$3,777,810
2021	$6,553,092	$2,192,432	$62,305,343	$4,360,660
2020	$3,742,249	$2,083,424	$57,947,941	$1,658,825
2019	$3,397,052	$2,011,686	$56,277,853	$1,385,366
2018	$2,693,240	$2,010,725	$54,959,549	$682,515

ELMWIER CEMETERY ASSOCIATION INC